2010 (3) TMI 687

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..... Shri Ravi Raghavan, Advocate, for the Respondent. [Order per: D.N. Panda, Member (J)]. - Grievance of the Revenue in this appeal is that the Respondent having manufactured brass ingots, it is not eligible for SSI exemption since the Notification in question grants exemption to brass billets of less than 5 kgs. Both the authorities committed error without ascertaining the goods manufactured....

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.... submits that when there is no definition of the term billets or ingots in respect of the brass item, while such definition appears for iron and steel items Learned Adjudicating Authority has rightly found out the meaning from IS specification. He has thoroughly examined the issue page 21 of the order of adjudication and did not approve the report of the Prof. and Head of the Department of Metallu....

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....rned Adjudicating Authority has applied his mind to make a thorough enquiry about the goods itself and its characteristics. He has found in page 19 of the adjudication order that there is no definition of the term brass ingots and billets in Central Excise Tariff of HSN classification. Therefore, he found it safe to refer to the characteristics of the goods given by Bureau of Indian Standard Speci....

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....ur of the assessee, when he found that the goods manufactured by the Appellant was less than 5 kgs. 5. We are unable to find strength of argument of Revenue disturb the findings of the learned Adjudicating Authority except the only submission that the billet is different from ingot. Billets I and ingots differ from each other for the reasoned order passed by the learned Adjudicating Authority w....